PU Foam, or polyurethane foam, is a versatile material made from a combination of polyols and isocyanates. It is widely used in various applications, including furniture, mattresses, and insulation, due to its lightweight, durable, and flexible properties. The foam can be produced in different densities and firmness levels, making it suitable for both soft cushioning and rigid structural support. This material is also known for its excellent thermal insulation and sound absorption qualities. PU Foam can be found in everyday products like cushions, car seats, and packaging materials, contributing to comfort and protection in numerous industries.